On April 1, Fine Corp. faxed Moss an offer to purchase Moss' warehouse for USD500,000. The offer stated that it would remain open only until April 4 and that acceptance must be received to be effective. Moss sent an acceptance on April 4 by overnight mail and Fine received it on April 5. Which of the following statements is correct?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following financial categories are used in a nongovernmental not-for-profit organization's statement of financial position?
A Net assets, income, and expenses. B Changes in unrestricted, temporarily restricted, and permanently restricted net assets. C Assets, liabilities, and net assets. D Income, expenses, and unrestricted net assets.
2 .该旅行社共应缴纳营业税为( )元。
A 3528 B 5880 C 6780 D 13080
3 .KMC, Inc., is issuing USD7 million of stock in a single offering. If KMC does not want to provide investors with any material information about itself, its business, or its securities, it may only do so if:
A All of the investors are sophisticated. B Any of the investors are accredited. C All of the investors are accredited. D At least 35 investors are accredited.
4 .Delect Co. provides repair services for the AZ195 TV set. Customers prepay the fee on the standard one-year service contract. The Year 1 and Year 2 contracts were identical, and the number of contracts outstanding was substantially the same at the end of each year. However, Delect's December 31, Year 2, deferred revenues' balance on unperformed service contracts was significantly less than the balance at December 31, Year 1. Which of the following situations might account for this reduction in the deferred revenue balance?
A The Year 2 contract contribution margin was less than the Year 1 contract contribution margin. B Most Year 2 contracts were signed earlier in the calendar year than were the Year 1 contracts. C The Year 2 contract contribution margin was greater than the Year 1 contract contribution margin. D Most...
5 .下列货物中,适用13%低税率的是( )。
A 食用植物油 B 饲料 C 淀粉 D 大米
7 .At December 31, Date Co. awaits judgment on a lawsuit for a competitor's infringement of Date's patent. Legal counsel believes it is probable that Date will win the suit and indicated the most likely award together with a range of possible awards. How should the lawsuit be reported in Date's December 31 financial statements?
A In note disclosure only. B By accrual for the lowest amount of the range of possible awards. C By accrual for the most likely award. D Neither in note disclosure nor by accrual.
8 .下列关于食品加工企业的业务处理中说法错误的是( )。
A 购入食品加工添加剂,取得增值税普通发票,可以抵扣进项税 B 从农民手中收购大豆,可以按照收购凭证上注明的收购款和13%的扣除率计算进项税额 C 购买建材用于修缮仓库,取得增值税专用发票,可以抵扣进项税额 D 购进生...
9 .Under the Negotiable Instruments Article of the UCC, a holder in due course in a nonconsumer transaction takes a negotiable instrument free from which of the following defenses that may be asserted by a party with whom the holder in due course had not dealt?
A Breach of contract. B Discharge in an insolvency proceeding. C Infancy, to the extent that it is a simple contract defense. D Fraud in the execution.
10 .Green Co. was preparing its year-end financial statements. Green had a pending lawsuit against a competitor for USD5,000,000 in damages. Green's attorneys indicate that obtaining a favorable judgment was probable and the amount of damages is reasonably estimated. Green incurred USD100,000 in legal fees. The income tax rate was 30%. What amount, if any, should Green recognize as a contingency gain in its financial statements?
A USD3,500,000 B USD4,900,000 C USD3,430,000 D USD0
